As regards C‑605/20 – Suzlon Wind Energy Portugal – Energia Eolica Unipessoal Lda ( https://lnkd.in/dnirHnDc ) it is interesting noticing:
a) The evolution of the approach of the PT TA as regards the importance of issuance invoices to establishing that a taxpayer is acting as taxable person liable to pay VAT:
In 1989 where the form prevailed over substance, the issuance of the invoice was directly connected to the application of Portuguese VAT to the supply (“However, when the services mentioned (with or without the application of materials) are subject to invoicing, the latter are indisputably operations carried out for consideration and, consequently, taxable under the normal conditions of the VAT code.” Circular letter of May 4, 1989)
